Tax Updates
Tax Code of Azerbaijan: 2025 Tax Code Amendments

Tax Code of Azerbaijan: 2025 Tax Code Amendments

A number of significant amendments have been made to the Tax Code of the Republic of Azerbaijan. These amendments, with certain exceptions, will come into fo...

Jan 02, 2025 Caspian Legal Center
Transfer pricing rules of Azerbaijan: documentation in 2025

Transfer pricing rules of Azerbaijan: documentation in 2025

The concept of “transfer prices” is newly introduced into Azerbaijani tax law. The transfer pricing rules of Azerbaijan are effective since 2017. The Tax Cod...

Dec 29, 2024 Caspian Legal Center
Representation expense and social expense limits approved

Representation expense and social expense limits approved

New rules have been adopted regarding the deduction of expenses from income for representation expenses, employees' housing and meal expenses, as well as exp...

Nov 27, 2024 Caspian Legal Center
Tax Code of Azerbaijan: 2024 Tax Code Amendments

Tax Code of Azerbaijan: 2024 Tax Code Amendments

Tax Code of Azerbaijan: 2024 Tax Code Amendments

Jan 04, 2024 Caspian Legal Center
Taxation of e-commerce in Azerbaijan: new regulations for non-residents

Taxation of e-commerce in Azerbaijan: new regulations for non-residents

As a general rule under the Tax Code of Azerbaijan, business to business e-commerce is subject to Azerbaijani VAT (18%) where the payer of the e-commerce (e-...

Dec 12, 2023 Caspian Legal Center
Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Tax Code of Azerbaijan Republic: 2023 Tax Amendments

Jan 23, 2023 Caspian Legal Center
Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Azerbaijan has joined OECD BEPS Project

Oct 28, 2022 Caspian Legal Center
Withholding taxes in Azerbaijan

Withholding taxes in Azerbaijan

Withholding taxes in Azerbaijan are not listed as a type of taxes by the Tax Code of Azerbaijan, it is rather a form of paying a tax due to income. The incom...

Mar 09, 2020 Caspian Legal Center
Accounting services in Azerbaijan | CLC Tax & Accounting

Accounting services in Azerbaijan | CLC Tax & Accounting

Proper and legal accounting is one of the vital issues that every company should pay attention to. The accounting system of a company must be established in ...

Jan 27, 2020 Caspian Legal Center
Customs duties reduced in Azerbaijan

Customs duties reduced in Azerbaijan

Several customs duties are reduced in Azerbaijan - new customs import tariffs exemptions are introduced.

Dec 23, 2019 Caspian Legal Center